Opinion
34329-21
03-16-2022
Sandra Gibson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On November 1, 2021, this Court, which is separate and independent from the IRS, received a letter from petitioner which was filed as an imperfect petition to commence this case to protect the taxpayer's interest to the extent possible. By Order served January 12, 2022, the Court directed petitioner to file an amended petition and pay the Court's $60.00 filing fee (or submit an application for waiver of filing fee for consideration).
Because petitioner has failed to file an amended petition and to submit the Court's $60.00 filing fee for this case, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction.